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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Entitlement to relief under Section 80IA in respect of new 650 ...


High Court Rules Section 80IA Relief Applies to New 650 TPK Kiln Without Needing a Separate New Undertaking.

September 8, 2015

Case Laws     Income Tax     HC

Entitlement to relief under Section 80IA in respect of new 650 TPK Kiln - the presumption on the part of the revenue that the benefit under section 80 IA would not apply unless there is a new Undertaking is not traceable to sub-section (2). - HC

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